Federal tax brackets by year and filing status

The seven federal income tax rates

Federal tax brackets are income ranges, and each range is taxed at its own rate. There are seven federal income tax rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. Only the part of your taxable income that falls inside a range is taxed at that range's rate, so nobody pays their top rate on every dollar.

These rates first applied in 2018 and were scheduled to expire after 2025. The 2025 tax law (Public Law 119-21, signed July 4, 2025) made the seven rates permanent, so they apply for 2026 and later years unless Congress changes them again. The IRS confirmed this in Rev. Proc. 2025-32, section 2.01.

Estates and trusts use a separate, much shorter schedule. For 2026 it runs 10% up to $3,300, 24% up to $11,700, 35% up to $16,000 and 37% above that.

2026 IRS tax brackets at a glance

The 2026 thresholds apply to income you earn from January 1 to December 31, 2026, and to the Form 1040 you file in the 2027 season. The table shows where each rate stops for the three most common filing statuses. Everything above the last figure in a column is taxed at 37%.

Married people filing separate returns use the single thresholds up to $256,225. Their 35% bracket then ends at $384,350, and 37% applies above that. Qualifying surviving spouses use the joint column. For per-status detail, see the 2026 tax brackets page, which also lists the tax owed at every boundary.

How income tax brackets differ by filing status

Your filing status decides which column of brackets you use. It is based on your situation on December 31: whether you are married, and whether you pay to keep up a home for a qualifying person.

Married filing jointly

Joint thresholds are exactly twice the single thresholds for every bracket up through 32%. The 35% band is where that pattern breaks: it ends at $768,700 for couples, well short of twice the single figure. The married filing jointly brackets page works through a full couple example.

Single

Single status is for people who are unmarried, divorced or legally separated under a decree on the last day of the year and who do not qualify for head of household. The single filer brackets page shows tax at three common income levels.

Head of household

Head of household gets a wider 10% band ($17,700) and a much wider 12% band ($67,450) than single status, plus a larger standard deduction. From 22% upward the thresholds are nearly identical to single. The head of household brackets page shows how much that saves a single parent.

Tax brackets 2025 vs 2026 vs 2027

Yes, tax brackets change every year. The rates stay put, but the IRS raises the dollar thresholds for inflation each fall so that a raise that only keeps up with prices does not push you into a higher bracket. The table below compares where each single bracket ends.

From 2025 to 2026, the tops of the 10% and 12% single brackets rose about 4%, while the higher thresholds rose about 2.3%. You use the 2025 table for the return you filed (or will file late) for 2025 income; the 2025 brackets page has all statuses.

Which tax bracket applies to my income?

Brackets apply to taxable income, not your salary. Taxable income is your adjusted gross income minus the standard deduction (or itemized deductions) and certain other deductions. That gap matters: a single person earning $60,000 in wages with no other adjustments has $43,900 of taxable income after the $16,100 standard deduction, which sits in the 12% bracket, not 22%.

1. Find your filing status as of December 31.
2. Start from adjusted gross income, the figure on Form 1040 after adjustments to income.
3. Subtract your deduction: for 2026, $16,100 single, $32,200 joint or $24,150 head of household, unless you itemize.
4. Subtract any Schedule 1-A deductions you qualify for, such as the senior deduction.
5. Look up the result in the table for your status. The row it lands in is your top, or marginal, bracket.

The how tax brackets work guide walks through the full calculation, slice by slice.

Common mistakes when reading IRS tax brackets

Most bracket errors come from reading the right table the wrong way. These are the ones that lead people to overpay withholding or misjudge a raise.

• Using the wrong year. The return filed in 2027 uses 2026 thresholds. A 2025 table will overstate tax slightly because its bands are narrower.
• Applying the rate to gross pay. The standard deduction alone keeps the first $16,100 of a single filer's income, or $32,200 of a couple's, out of the brackets entirely.
• Multiplying all income by the top rate. A single filer with $120,000 of taxable income owes $21,398, not 24% of $120,000 ($28,800).
• Ignoring filing status. An unmarried parent who files as single instead of head of household gives up wider 10% and 12% bands and $8,050 of standard deduction.
• Treating capital gains as ordinary income. Long-term gains and qualified dividends have their own 0%, 15% and 20% rates, even though they count toward your taxable income total.

Check your final figure against the tax line on Form 1040 or your software's tax summary. If the two differ by more than a few dollars, look for credits, capital gains or other taxes that the plain bracket math leaves out.

Marginal vs effective federal income tax rates

Your bracket tells you your marginal rate: the rate on your next dollar of taxable income. Your effective rate is total tax divided by income, and it is always lower because the first slices are taxed at 10% and 12%.

Example: a single filer with $80,000 of taxable income in 2026 owes $12,312. The marginal rate is 22%, but the effective rate on taxable income is about 15.4%. The marginal tax rate page covers cases where your real marginal rate is higher than your bracket, such as payroll tax or a credit phasing out.

Where to go next in this section

• Checking whether you qualify for the lower head of household brackets: see the requirements page in this section.
• Married and wondering if you pay more together than apart: see the marriage penalty page.
• High income with large deductions or incentive stock options: see the alternative minimum tax rules page.
• Want a single number for your situation: see the effective tax rate and what-bracket-am-I-in pages.

Figures on this page come from the IRS revenue procedure for 2026 and the IRS brackets page for 2025. They cover federal income tax only; state income tax and payroll taxes are separate.